1. LawStack
  2. Title 25 - Indians
  3. Chapter V - BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, AND INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES
  4. Part 900 - CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT
  5. Subpart F - Standards for Tribal or Tribal Organization Management Systems
  6. Topic - Standards for Financial Management Systems
  7. 25 CFR § 900.44
25 CFR § 900.44
What minimum general standards apply to all Indian tribe or tribal organization financial management systems when carrying out a self-determination contract?
February 24, 2021
CFR

The fiscal control and accounting procedures of an Indian tribe or tribal organization shall be sufficient to:

(a) Permit preparation of reports required by a self-determination contract and the Act; and

(b) Permit the tracing of contract funds to a level of expenditure adequate to establish that they have not been used in violation of any restrictions or prohibitions contained in any statute that applies to the self-determination contract.

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§ 900.43 What are the general financial management system standards that apply to a tribal organization carrying out a self-determination contract?
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§ 900.45 What specific minimum requirements shall an Indian tribe or tribal organization's financial management system contain to meet these standards?

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